文章基本信息

标题：Organizational Learning and Innovation and its Impact on Professional Accountants Organizational Citizenship Behaviour: Evidence from Pakistan
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作者：Ahmad Usman Shahid ; Muammad Aamir ; Hafiza Sobia Tufail 等
期刊名称：Sustainable Business and Society in Emerging Economies
印刷版ISSN：2708-2504
电子版ISSN：2708-2172
出版年度：2021
卷号：3
期号：1
DOI：10.26710/sbsee.v3i1.1810
语种：English
出版社：CSRC Publishing
摘要：Purpose: This study develops a theoretical model that explores the effect of organizational learning on the organizational citizenship behavior of professional accountants in Pakistan. Additionally, the model also explores the mediating role of organizational innovation between this relationship. Design/Methodology/Approach: Data were gathered from professional accountants at small accounting firms in Pakistan. Findings: The findings prove that organizational learning positively influences the citizenship behavior of accountants. Additionally, the findings also report the mediating role of organizational innovation between organizational learning and accountants’ organizational citizenship behavior. Implications/Originality/Value: The findings of this paper may have both practical and theoretical implications for researchers, domestic and international companies.